WNS (HOLDINGS) LTD Cashflow Statement

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of USD, except per-share amounts

	FY2025 12 months to Mar 31, 2025	FY2024 12 months to Mar 31, 2024	FY2023 12 months to Mar 31, 2023	FY2022 12 months to Mar 31, 2022	FY2021 12 months to Mar 31, 2021
Profit after tax
Depreciation and amortization
Impairment of goodwill
Impairment of intangible assets
Share-based compensation expense
Amortization of debt issue cost
Allowances for expected credit losses ("ECL")
Unrealized exchange (gain)/loss, net
Income tax expense
Interest expense
Interest income
Income from mutual fund
Fair value change on contingent consideration
Gain on sale of property and equipment
Deferred rent
Rent concession
Excess tax benefit from share-based compensation expense
Unrealized loss/(gain) on derivative instruments
Trade receivables and unbilled revenue
Other assets
Trade payables
Contract liabilities
Other liabilities
Cash generated from operating activities before interest and income taxes
Income taxes paid
Interest paid
Interest received
Net cash provided by operating activities
Proceeds from working capital adjustment on acquisition
OptiBuy
Smart Cube
Deferred consideration paid towards acquisition
Acquisition of subsidiaries and businesses, net of cash acquired
CEPROCS S.R.L. [member]
MOL IPS [member]
OptiBuy
Smart Cube
Payment of contingent considerations in relation to acquisitions
Cash flows from operating activities:
Net income
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization
Impairment of intangible assets
Share-based compensation expense
Amortization of debt issuance cost
Allowance/(reversal) for expected credit losses ("ECL")
Unrealized foreign currency exchange loss/(gain), net
Income from mutual funds
Fair-value changes on contingent consideration
The Smart Cube Limited
Total fair-value changes on contingent consideration
Gain on sale of property and equipment
Deferred income tax benefit
Unrealized (gain)/loss on derivative instruments
Reduction in carrying amount of operating lease right-of-use assets
Changes in operating assets and liabilities, net of effects of acquisitions:
Account receivables and unbilled revenue
Other assets
Account payables
Contract liabilities
Other liabilities
Operating lease liabilities
Income taxes payable
Net cash provided by operating activities
Cash flows from investing activities:
Acquisitions, net of cash acquired
MOL IPS
Vuram
Optibuy
The Smart Cube Limited
Payment for business transfer (from a large insurance company)
Acquisition of Kipi.ai, net of cash acquired
Working capital adjustment towards acquisition
Vuram
Optibuy
The Smart Cube Limited
Payment for property and equipment and intangible Assets
Proceeds from sale of property and equipment
Investment in fixed deposits
Proceeds from maturity of fixed deposits
Proceeds from redemption of mutual funds
Mutual fund sold/(purchased), net (short-term)
Profit on sale of mutual fund
Payment for repurchase of shares
Transaction charges on cancellation of treasury shares
Proceeds from long-term debt
Repayment of long-term debt
Principal payment for lease liabilities
Excess tax benefit from share-based compensation expense
Payment of transaction charges towards exercise of RSUs
Proceeds from short-term borrowings
Repayment of short-term borrowings
Payment of debt issuance cost
Net cash (used in)/provided by financing activities
Exchange difference on cash and cash equivalents
Net change in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
(i) Liability towards property and equipment and intangible assets purchased on credit
(ii) Release of restricted cash, held in escrow
(ii) Contingent consideration payable towards acquisitions
(iii) Deferred consideration payable towards acquisitions
(iv) Payable upon achievement of target
Mutual funds sold, net (short-term)
Other investment
Proceeds from redemption of mutual funds (long-term)
Net cash used in investing activities

Cash flows from financing activities:
Payment for repurchase of shares
Payment of transaction charges toward exercise of RSUs
Proceeds from long-term debt
Repayment of long-term debt
Contingent consideration paid toward acquisition of Optibuy
Contingent consideration paid toward acquisition of The Smart Cube
Transaction charges on cancellation of treasury shares
Proceeds from short-term borrowings
Repayment of short-term borrowings
Payment of debt issuance cost
Net cash (used in) / provided by financing activities
Effect of exchange rate changes on cash, cash equivalents and restricted cash
Net change in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at the beginning of the period/year
Cash, cash equivalents and restricted cash at the end of the period/year
Supplemental Cash Flow Elements
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities:
Liability toward property and equipment and intangible assets purchased on credit
Lease liabilities arising from obtaining operating lease right-of-use assets

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